Han & Han [2026] FedCFamC1A 54 (Han & Han) provides important commentary around how loans between parents and adult children may be treated and categorised in family law matters.

Commercial contracts underpin every business relationship. Our latest article outlines key legal principles, common clauses, and why clear drafting is essential to manage risk and avoid disputes.

Several years ago, new laws were introduced requiring directors to verify their identity with the Australian Business Registry Services and obtain a director identification number.

Australia has just entered the first financial year that will be affected by the Div 296 legislation. Members of superannuation funds (SMSFs, retail and industry) with balances that exceed $3 million and $10 million are now subject to an additional tax.

The announcement of the 30% minimum tax payable by trustees of discretionary trusts has drawn significant attention. However, for discretionary trusts with corporate beneficiaries, beware of double tax.  

The Victorian Civil Administrative Tribunal (VCAT) recently considered whether a widow (Applicant) held a life estate in possession in a holiday home, and if so, how that interest should be treated for Victorian land tax purposes. The decision highlights the importance of including appropriate provisions in a will, where the will provides a right to use or occupy a particular property.